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TMI Blog2005 (12) TMI 600X X X X Extracts X X X X X X X X Extracts X X X X ..... P.C. : 1. Heard Mr.Trivedi in support of this Petition. This Petition seeks to challenge the order dated 31st March 2005 passed by the Chief Commissioner of Income Tax, Pune, declaring that the petitioner-Cooperative Society is not eligible for exemption under Section 10(23C)(via) of the Income Tax Act, 1961 for the assessment years 1999-2000 to 2002-2003. The section provides that those or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr.Trivedi, learned Counsel appearing for the petitioner, submitted that subsequent to the order, the petitioner sought the information from the Commissioner by writing to him on 12th May 2005 as to how he came to that conclusion. Interestingly enough neither in this letter nor in the Petition any particulars given as to what are the charges in the petitioner-hospital and how they are lesser than ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . A judgment of the Kerala High Court in CIT vs. Pulikkal Medical Foundation Pvt. Ltd. reported in (1994) Vol.210 ITR page 299 also holds that philanthropic does not mean charity and that earning incidental profit should not be adversely viewed. The point herein is as to what is the philanthropic work that is being done by the petitioner. If merely running a hospital is to be stated as phila ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd in the region. Absence of any scheme providing confessional or free treatment to the socially or financially weaker sections of the population indicates that the receipts of the hospital were not different from those of the other privately run hospitals. This being so, the Commissioner of Income Tax was constrained to take the view that he has taken and we do not find any error in it. 7. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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